Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 401.3 — General Requirements

Cal. Rev. & Tax. Code § 401.3

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.

Citator

Cal. Rev. & Tax. Code § 401.3 — General Requirements is in force in the current edition of the Code, and nothing recorded condemns it.

The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.